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VALUE ADDED TAX LAW
I GENERAL DISPOSITIONS
ART. 1- ARTICLE 1: SUBJECTS OBLIGED TO PAY VALUE-ADDED TAX (VAT)
ART. 1A-ARTICLE 1A: SUBJECTS OBLIGED TO RETAIN THE TRANSFERRED VALUE-ADDED TAX...
ART. 1A BIS-ARTICLE 1A BIS: OBLIGATIONS OF THOSE WHO PROVIDE THE DIGITAL...
ART. 1B- ARTICLE 1B: MOMENTO IN WHICH THE CONSIDERATION IS EFFECTIVELY COLLECTED
ART. 1C-ARTICLE 1C: MOMENT IN WHICH THE CONSIDERATION AGREED UPON IS...
ART. 2- ARTICLE 2: REPEALED
ART. 2A- ARTICLE 2A: ACTIVITIES AFFECTED AT THE RATE OF 0%
ART. 2B- ARTICLE 2B: REPEALED
ART. 2C- ARTICLE 2C: REPEALED
ART. 2D- ARTICLE 2D: REPEALED
ART. 3-ARTICLE 3: SUBJECTS OBLIGED TO ACCEPT THE TRANSFER AND CARRY...
ART. 4- ARTICLE 4: VALUE-ADDED TAX (VAT) ACCREDITATION
ART. 4A- ARTICLE 4A: REPEALED
ART. 4B- ARTICLE 4B: REPEALED
ART. 4C- ARTICLE 4C: REPEALED
ART. 5-ARTICLE 5: REQUIREMENTS THAT MUST BE MET FOR THE VALUE-ADDED...
ART. 5A-ARTICLE 5A: ADJUSTMENT IN VALUE-ADDED TAX (VAT) ACCREDITATION WHEN ACTIVITIES...
ART. 5B-ARTICLE 5B: ADDITIONAL OPTION TO CREDIT VALUE-ADDED TAX (VAT) FOR...
ART. 5C-ARTICLE 5C: CONCEPTS THAT SHOULD NOT BE INCLUDED IN THE...
ART. 5D-ARTICLE 5D: CALCULATION AND DATE OF THE MONTHLY PAYMENT OF...
ART. 5E-ARTICLE 5E: CALCULATION AND DATE OF BIMONTHLY PAYMENT OF THE...
ART. 5F-ARTICLE 5F: CALCULATION AND DATE OF QUARTERLY PAYMENT OF VALUE-ADDED...
ART. 6-ARTICLE 6: ACCREDITATION, RETURN OR COMPENSATION OF THE BALANCE IN...
ART. 7-ARTICLE 7: DEDUCTIONS FOR RETURN OF ALIENATED PROPERTY OR RECEIVED...
II TRANSFERS
ART. 8- ARTICLE 8: WHAT IS MEANT BY ALIENATION
ART. 9-ARTICLE 9: ALIENATIONS EXEMPT FROM PAYMENT OF THE VALUE-ADDED TAX...
ART. 10- ARTICLE 10: ALIENATION TO BE CARRIED OUT IN NATIONAL TERRITORY
ART. 11-ARTICLE 11: MOMENT IN WHICH THE ALIENATION IS CONSIDERED TO...
ART. 12-ARTICLE 12: DETERMINATION OF THE TAXABLE BASE IN THE TRANSFER...
ART. 13- ARTICLE 13: REPEALED
III RENDERING OF SERVICES
ART. 14-ARTICLE 14: WHAT IS CONSIDERED THE BENEFIT OF AN INDEPENDENT...
ART. 15- ARTICLE 15: SERVICES THAT DO NOT PAY VALUE-ADDED TAX (VAT)
ART. 16- ARTICLE 16: SERVICES CONSIDERED TO BE PROVIDED IN NATIONAL TERRITORY
ART. 17-ARTICLE 17: THE MOMENT IN WHICH THE VALUE-ADDED TAX (VAT)...
ART. 18-ARTICLE 18: DETERMINATION OF THE TAXABLE BASE IN THE BENEFIT...
ART. 18A- ARTICLE 18A: INTERESTS INCLUDED FOR VALUE-ADDED TAX (VAT) PAYMENT
IV TEMPORARY USE OR ENJOYMENT OF GOODS
ART. 19-ARTICLE 19: WHAT IS MEANT BY TEMPORARY USE OR ENJOYMENT...
ART. 20-ARTICLE 20: GOODS WHOSE USE OR TEMPORARY ENJOYMENT ARE EXEMPT...
ART. 21-ARTICLE 21: GOODS TO BE CONSIDERED USED OR ENJOYED TEMPORARILY...
ART. 22-ARTICLE 22: MOMENT IN WHICH THE VALUE-ADDED TAX (VAT) IS...
ART. 23-ARTICLE 23: DETERMINATION OF THE TAXABLE BASE IN THE USE...
III BIS RENDERING OF DIGITAL SERVICES BY FOREIGN RESIDENTS WITHOUT...
I GENERAL DISPOSITIONS
ART. 18B- ARTICLE 18B: WHAT IS CONSIDERED A DIGITAL SERVICE
ART. 18C-ARTICLE 18C: WHEN IT IS CONSIDERED THAT THE RECIPIENT OF...
ART. 18D- ARTICLE 18D: OBLIGATIONS OF RESIDENTS ABROAD WHO PROVIDE DIGITAL SERVICES
ART. 18E-ARTICLE 18E: CONSIDERATION OF THE OBLIGATIONS REFERRED TO IN ARTICLE...
ART. 18F-ARTICLE 18F: ACCREDITATION OF THE VALUE-ADDED TAX (VAT) IN DIGITAL...
ART. 18G-ARTICLE 18G: SANCTIONS RELATED TO THE BENEFIT OF DIGITAL SERVICES...
ART. 18H-ARTICLE 18H: CALCULATION OF THE VALUE-ADDED TAX (VAT) IN THE...
ART. 18I-ARTICLE 18I: WHEN THE BENEFIT OF THE DIGITAL SERVICES BY...
II INTERMEDIATION OF DIGITAL SERVICES BETWEEN THIRD PARTIES
ART. 18J-ARTICLE 18J: OBLIGATIONS OF FOREIGN RESIDENTS IN THE BENEFIT OF...
ART. 18K-ARTICLE 18K: OBLIGATION OF THOSE WHO PROVIDE DIGITAL SERVICES THROUGH...
ART. 18L-ARTICLE 18L: WHO MAY APPLY THE OPTION REFERRED TO IN...
ART. 18M-ARTICLE 18M: WHEN THE RETENTION MADE IS CONSIDERED AS DEFINITIVE...
V IMPORT OF GOODS AND SERVICES
ART. 24- ARTICLE 24: WHAT IS CONSIDERED IMPORT OF GOODS OR SERVICES
ART. 25-ARTICLE 25: IMPORTS EXEMPT FROM PAYMENT OF THE VALUE-ADDED TAX...
ART. 26-ARTICLE 26: MOMENT IN WHICH IT IS CONSIDERED THAT THE...
ART. 27- ARTICLE 27: TAXABLE BASE ON IMPORT OF GOODS AND SERVICES
ART. 28-ARTICLE 28: WHEN THE VALUE-ADDED TAX (VAT) IS PAID ON...
ART. 28A-ARTICLE 28A: ACCREDITATION OF THE VALUE-ADDED TAX (VAT) ON TEMPORARY...
VI EXPORT OF GOODS OR SERVICES
ART. 29-ARTICLE 29: OPERATIONS THAT ARE CONSIDERED AS EXPORTS OF GOODS...
ART. 30-ARTICLE 30: ACCREDITATION OR RETURN OF THE VALUE-ADDED TAX (VAT)...
ART. 31- ARTICLE 31: VALUE-ADDED TAX (VAT) REFUNDS TO FOREIGN TOURISTS
VII OBLIGATIONS OF TAXPAYERS
ART. 32-ARTICLE 32: OTHER OBLIGATIONS OF THE SUBJECTS WHO PAY THE...
ART. 33-ARTICLE 33: MOMENT WHEN THE VALUE-ADDED TAX (VAT) IS PAID...
ART. 34- ARTICLE 34: CONSIDERATION PAYMENTS IN KIND
ART. 35- ARTICLE 35: REPEALED
ART. 35A- ARTICLE 35A: REPEALED
ART. 35B- ARTICLE 35B: REPEALED
ART. 36- ARTICLE 36: REPEALED
ART. 37- ARTICLE 37: REPEALED
VIII POWERS OF THE AUTHORITIES
ART. 38- ARTICLE 38: REPEALED
ART. 39- ARTICLE 39: RATE APPLICABLE TO PRESUMPTIVELY DETERMINED INCOME
ART. 40- ARTICLE 40: REPEALED
IX PARTICIPATIONS TO STATES
ART. 41- ARTICLE 41: PROHIBITION TO COORDINATED STATES AND FEDERAL DISTRICT
ART. 42-ARTICLE 42: EXCEPTIONS TO THE PROHIBITION ON COORDINATED STATES AND...
ART. 43-ARTICLE 43: SCHEDULER TAXES THAT MAY BE ESTABLISHED BY FEDERAL...
X TRANSITIONAL ARTICLES
XI TRANSITIONAL ARTICLE OF DECEMBER 9TH 2019
DISPOSICIONES TRANSITORIAS DE LA LEY DEL IMPUESTO AL VALOR AGREGADO-TRANSITORY DISPOSITIONS OF THE VALUE ADDED TAX LAW (LEY DEL...